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Ensiklopedia Social Review
Published by Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia
ISSN : 26570319     EISSN : 26570319     DOI : -
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
Menerbitkan artikel-artikel di bidang ilmu sosial yang diterbitkan 3 kali dalam setahun. Antara lain ilmu Sosial, Ilmu Politik, Ilmu Administrasi Negara, Hubungan Internasional. ilmu hukum, ilmu budaya, ilmu ekonomi, manajeman, akuntansi, sejarah, bahasa, kepustakaan, dan ilmu lainnya di bidang ilmu sosial.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024" : 5 Documents clear
PENERAPAN LITERASI PERPAJAKAN PADA USAHA MIKRO KECIL MENENGAH MACA COFFEE Alvan, Muhammad; Fadhillah, Nurdatul; Silmi, Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2551

Abstract

This practicum is motivated by observation data which shows the learning outcomes obtained in semester 3 which are applied to practicum activities in semester 4. The research aims to find out how much tax will be paid by the companies or MSMEs under study, and we can calculate how much tax by the amount of income that can be obtained from our MSMEs. Because tax is mandatory for people with income, such as MSMEs, which we studied in the current semester, which have certain provisions for making the payment. By taking a tax practicum course we can find out the procedures for paying taxes and the amount of tax that will be paid to an MSME each year.
PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN 21, DAN PPN PADA BISNIS CAFE X Putri, Tiara Mardiyah; Alis, Selly Maulida Fitri; Putri, Meylani Henni; Silmi, Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2552

Abstract

Taxes are a source of state revenue that comes from people's participation. The state has the authority to collect taxes from the people, because taxes are used to improve the welfare of the people. Tax awareness for taxpayers is very necessary for the state to meet the needs of its people. One of the taxes related to the cafe business is firstly income tax 21 which is subject to withholding of employee income, and secondly value added tax which is tax which is subject to withholding which is charged to buyers or consumers. This research aims to provide knowledge to café owners regarding tax regulations in the form of tax calculations and reporting. The method used is through data collection in the form of interviews from cafe owners. The results of this research aim to show the calculation and method of reporting income tax 21, tax and value added tax.
OPTIMALISASI PENGELOLAAN PAJAK BAGI UMKM GARASI OTO CLINT Amirul Ardiva, Amirul; Ramadhika CH, Bryan Sulthan; Jasmin, Fadli Aprian; Silmi, Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2548

Abstract

This activity aims to increase the understanding of MSMEs in Padang City regarding their tax calculations and obligations. Through intensive assistance, MSMEs are assisted in preparing financial reports and calculating appropriate taxes in accordance with applicable regulations. The results show a significant increase in tax understanding and awareness among MSMEs, which has the potential to increase tax compliance and local economic growth.
PERHITUNGAN DAN SOSIALISASI PAJAK PERTAMBAHAN NILAI YANG ADA PADA UMKM CV. X Silitonga, Asnat T.; Sukma, Diah Ayu Permata; Marjani, Usi; Sutan, Naufal; Silmi, Silmi; Mazelfi, Ihsani
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2549

Abstract

Value Added Tax, or VAT, is nothing new. Currently, many UMKM are subject to tax, such as CV.X. The Value Added Tax calculation available for UMKM can help UMKM in determining the amount of value added tax that must be paid by their company. This calculation is carried out in accordance with Tax Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The calculated data is taken from previous transactions CV.X. Apart from that, this data was collected through direct interviews with owners of UMKM at CV.X. The main aim of preparing this article is to help UMKM in matters of taxation, especially regarding the existing Value Added Tax, for successful business continuity in the future. With a deep understanding of VAT and applicable tax regulations, it is hoped that MSMEs can optimize their financial management, minimize the risk of tax violations, and increase the competitiveness of their business in a competitive market. Through this article, it is hoped that MSMEs can achieve long-term success and contribute positively to overall economic growth.
PENGEMBANGAN PENGETAHUAN TENTANG PAJAK PADA PENGUSAHA KECIL “JAMAICA FLOWERS” Putri, Ayunda Tasya; Zainul, Muhsin; Derjualianda, Hifzan; Silmi, Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2550

Abstract

Knowledge about taxation plays a crucial role in the success and compliance of small businesses, including the ornamental flower sector like Jamaika Flowers. This article explores efforts to develop tax knowledge in the context of small businesses, focusing on Jamaika Flowers, an ornamental flower business. The study aims to understand the taxation challenges faced by small businesses, analyze the effectiveness of tax education programs, and provide strategic recommendations to enhance tax understanding among ornamental flower entrepreneurs. This research employs a qualitative method with a case study approach, involving in-depth interviews with the owner of Jamaika Flowers, as well as a review of literature related to tax policies for small businesses in Indonesia. The results indicate that a lack of knowledge about tax obligations often becomes a major obstacle for small businesses in maintaining tax compliance. Factors such as the complexity of regulations, limited access to tax information, and resource constraints are significant issues.

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